summary
Introduced
02/16/2023
02/16/2023
In Committee
02/16/2023
02/16/2023
Crossed Over
Passed
Dead
12/31/2024
12/31/2024
Introduced Session
193rd General Court
Bill Summary
Relative to establishing a tax for online advertising. Revenue.
AI Summary
This bill establishes a 6.25% tax on the annual revenue from digital advertising services provided within the Commonwealth of Massachusetts. Digital advertising services are defined as advertisements on digital interfaces, such as websites and applications. The tax applies to persons (individuals or entities) with revenue from these services in Massachusetts, and the tax must be remitted to the state's Commissioner of Revenue on a monthly basis. The first $500,000 in annual revenue from digital advertising services is exempt from the tax.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Accompanied a study order, see H4725 (on 06/17/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/193/H2828 |
| BillText | https://malegislature.gov/Bills/193/H2828.pdf |
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